What this IRS notice code means, and what to check before you reply.
Start with these steps before you reply.
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
We transferred the information from the tax form you filed and processed it as a Form 1040NR because certain items reported on your tax return require you to file a Form 1040NR. You do not need to send us another return to correct this error. The following paragraph(s) will explain any additional change(s) we made.
311 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Every notice in this library, sorted the way the IRS numbers them.